Authority: High Court of Judicature at Madras
Order Date: 06-07-2026
Case Overview
- Petitioners: Cinepolis India Private Limited, represented by authorized signatory Ravi Boolchandani and Ms. Disha Jain.
- Respondent: Deputy Commissioner Commercial Taxes (Appeals – I), Coimbatore.
- Writ petitions WP Nos. 24055 & 24091 of 2026 filed under Article 226 seeking certiorari and mandamus to quash GST APL‑02 orders dated 05‑12‑2025 (references ZD331225075792B and ZD331225075822G) and to restore the appeals.
- The appeals were rejected on limitation grounds despite rectification applications being allowed on 28‑04‑2025 and the appeals being lodged on 30‑07‑2025, which falls within the condonable period.
- Government Counsel Mr. R. Sethu Prabakaran accepted notice for the respondent.
- The court observed that, given the appeals were filed within the condonable period, the petitioner should be allowed to file applications to condone delay.
Final Outcome
- The impugned appellate orders are set aside on the condition that the petitioner files applications to condone delay within 15 days of receiving a copy of this order.
- Upon filing, the appellate authority is directed to consider the appeals and the condonation applications, treating the appeals as having been filed on 30‑07‑2025.
- The writ petitions are disposed of on these terms; all connected miscellaneous petitions are closed.
- No order as to costs is made.
Topics: Tax Appeal, Court Order